Multiple property purchases (aggregation)

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Where there is a series of, or multiple, transactions by the same transferee or transferee(s) who are associated persons within 12 months, these transactions may be grouped together, or aggregated, for the purposes of calculating duty.

the transferee is the same or the transferees are associated persons; and

the dutiable transactions together form, evidence, give effect to or arise from what is, substantially, one arrangement relating to all of the items or parts of, or interests in, the dutiable property.

Where you believe that it would not be just and reasonable to aggregate a group of dutiable transactions, you can use the statutory declaration form to request that the Commissioner exercise discretion to not aggregate.